l IUUIEIII J. to Below are the debits and credits for several adjustments an auditor found it necessary to make to the trial balance submitted to him byA Inc. on December 31. 203:]. A Inc. was instructed to record these adjustments on its books but failed to do so. Specify the entries necessary to adjust the trial balance submitted to the auditor on December 31, 2D21 because ofA Inc's failure to make the adjustments on its books. Amounts have been omitted. 1.1 Purchase Accounts Payable Item unrecorded. merchandise included in inventory 1.2 Retained Earnings Salaries Expense A Inc. failed to set up Accrued Salaries on December 31. 2D1S 1.3 Retained Earnings Allowance for Depreciation Provision for 2013 depreciation 1.4 Depreciation Allowance for Depreciation Provision for 202D Depreciation 1.5 Machinery Repairs Expense Expenditures erroneously charged to repairs 1.5 Taxes Expense Accrued Taxes To provide for taxes, December 31, 303i]